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HeroLab has resurrected this question in my mind with the addition of polymorph spells as spell-like adjustments.
(Bravo to them, BTW)
The question in my mind has always been what do you lose when you change form.
The official rules answer has always been (unless this has changed) that there are too many cases to enumerate.
Could we not just use the guideline, though, that form-based abilities are defined as those abilities that a polymorph spell can *give* you.
(Not including, incidentally, characteristics changes, which seem to be something totally unrelated to form which a polymorph spell more or less gives you incidentally.)
So, for example, energy resistance is in, spell resistance is out.
Does that sound reasonable?